 | Alabama - 1919 - 1476 páginas
...property used in the trade or business, including a reasonable allowance for obsolescence, (-i) In the case of mines, oil and gas wells, other natural deposits...according to the peculiar conditions in each case based upon the cost, including cost of development not otherwise deducted ; provided that in case of... | |
 | 1919 - 344 páginas
...such sale shall not exceed 20 per centum of the selling price of «ueh property or interest. In thii case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided, That in the case of... | |
 | Ewell D. Moore - 1919 - 44 páginas
...credited or refunded. Increased Depletion Allowance on Mines, Oil, and Gas Weils, Timber, Etc. 10. In case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based on cost including cost of development not otherwise deducted. In case of properties acquired... | |
 | United States. Internal Revenue Service - 1919 - 168 páginas
...section 214 (a), states: That in computing net income there shall be allowed as deductions : (10) In the case of mines, oil and gas wells, other natural deposits,...improvements, according to the peculiar conditions of each case, based upon cost, including cost of development not otherwise deducted : Provided, That... | |
 | New York (State) - 1919 - 520 páginas
...property assessed, and (3) by authority of any foreign government. § 360, subd. 3. (i) In general, in the case of mines, oil and gas wells, other natural deposits,...for depletion and for depreciation of improvements in the manner provided by law and according to rules and regulations to be established by the Comptroller.... | |
 | Harris, Forbes & co., New York - 1919 - 164 páginas
...the provisions of section 25 (9) In the case of mines, oil and gas wells, other natural deposits! an^ timber, a reasonable allowance for depletion and for...improvements, according to the peculiar conditions in each caseJ based upon cost including cost of development not otherwise deducted a Provided, That in the... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 páginas
...allowance for obsolescence. 9. In the case of mines, oil and gas wells, other natural deposits and umber, a reasonable allowance for depletion and for depreciation...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted ; provided, that in the case of... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 páginas
...DEPLETION. [SEC. 214. (a) That in computing net income there shall be allowed as deductions : ] (10) In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted : Provided, That in the case of... | |
 | Harris, Forbes & Co., New York - 1920 - 110 páginas
...property used in the trade or business, including a reasonable allowance for obsolescence. 9. In the case of mines, oil and gas wells, other natural deposits...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted; provided, that in the case of... | |
 | Irving National Bank, New York - 1920 - 150 páginas
...credited or refunded to the taxpayer in accordance with the provisions of section 252. (10) In the case of mines, oil and gas wells, other natural deposits,...according to the peculiar conditions in each case, based upon cost including cost of development not otherwise deducted: Provided. That in the case of... | |
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In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case... 
